Respected all
How to determine place of provision of service(POPS) in respect of Internet Cafe. Please support the answer with appropriate POPS rules.
Thank you!
IN case of internet cafe it will come under Rule 4 of POPS Rules. it is a performance based service and requires the presence of the service receiver.
Hence it will come under Rule 4 ie the place where performance is done
Thanks
CAclubindia
